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High Court refuses application for judicial review of decision not to carry out a statutory investigation into the handling of complaints to the Institute of Chartered Accountants of Ireland, on the grounds that: (a) the respondent had provided the applicant with ample reasons for its decision; (b) the decision was made lawfully at board level and there was no obligation to appoint a preliminary enquiry committee; and (c) the respondent did not take into account irrelevant considerations where it enjoyed a broad discretion both in terms of the threshold decision of whether to initiate an enquiry and the subsequent decision as to what action to take upon completion of an enquiry.
Application for judicial review of respondent's decision not to initiate a statutory enquiry - discretionary power pursuant to s. 33 of the Companies Act 2014 - applicant had made two complaints against an accountancy firm to Institute of Chartered Accountants of Ireland - complaints dismissed - applicant applied to respondent for enquiry into how the complaints were handled - respondent refused as matters raised were not “sufficiently significant” and alternative course of action could be followed within its general supervisory powers - decision taken at board meeting from which the minutes were made available - whether reasons provided for this decision were inadequate - whether respondent failed to meet the formal requirements - whether respondent took into account irrelevant considerations.
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